- Ordinarily resident
Being resident (i.e. physically living) in the EU/EEA/Swiss Confederation/United Kingdom for the purposes of taxation for a minimum of 183 days in any one calendar year for a minimum of 3 years. Residency can also be determined by place of education. Students must be ordinary resident (educated) in the EU/EEA/Swiss Confederation/United Kingdom for 3 of the 5 years upon entering third level.
- Non- EU student
A student who has been classified as non-EU for fee-paying purposes after assessment cannot thereafter change/amend that status within a programme.
Applicant who has been classified as non-EU for Undergraduate registration may be reassessed for graduate registration.
- Applicants aged 23 or over
Applicants aged 23 or over from 1 September of the year of entry to a course are considered independent, mature applicants.
- Period of residence in the EU/EEA/Swiss Confederation/United Kingdom as holder of a conditional visa (e.g. Stamp 2 or 3)
Any period of residence in the EU/EEA/Swiss Confederation as holder of a conditional visa (e.g. Stamp 2 or 3) is not included in the assessment of years of residence
- Stamp 2– this person is permitted to remain in Ireland to pursue a course of studies on condition that the holder does not engage in any business or profession other than casual employment (defined as 20 hours per week during school term and up to 40 hours per week during school holidays) and does not remain later than a specified date.
- Stamp 2a- this person is permitted to remain in Ireland to pursue a course of studies on condition that the holder does not enter employment, does not engage in any business or profession, has no recourse to public funds and does not remain later than a specified date.
- Stamp 3- this person is permitted to remain in Ireland on conditions that the holder does not enter employment, does not engage in any business or profession and does not remain later than a specified date.
- The European Union (EU)/European Economic Area (EEA)/Swiss Confederation
The European Union (EU) is an economic and political union of 27 countries. It operates an internal (or single) market which allows free movement of goods, capital, services and people between member states.
- The EU countries are: Austria, Belgium, Bulgaria, Croatia, Republic of Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, The Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain and Sweden.
- The European Economic Area (EEA): The EEA includes EU countries and also Iceland, Liechtenstein and Norway. It allows them to be part of the EU’s single market.
- Switzerland is neither an EU nor EEA member but is part of the single market - this means Swiss nationals have the same rights to live and work in the Republic of Ireland as other EEA nationals.
- Statement of Liability & F11 & P60
Statement of Liability is an accumulated statement of total income, tax credit and tax paid for a particular tax year for all employment in the tax year. It also includes tax paid by spouse if jointly assessed. For this reason it is used to make a judgement about residence. You can request your p21 via (opens in a new window)www.revenue.ie.
A F11 is a self-assessment tax return for self-employed individuals or individuals with additional income, such as rental or investment income. The form provides information on an individual's income, expenses, and tax credits.
A P60 is a single document issued by an employer for an individual in a single employment. It is issued if a person was in a particular employment on 31 December of the year. It will not include details of any other employment or income or of spousal income. It can be issued even if a person was only employed for the last week of the year so therefore is not a reliable indicator of residence and cannot be accepted for Fee Assessment purposes.
Also if someone leaves employment they get a P45 and no P60 whereas they can get a Statement of Liability (on request)
It is important to understand that the P60 is not a Revenue assessment of a person's tax position and is not an indication of final tax liability for the year. The P60 merely provides a summary of the tax, PRSI and USC deducted by a single employer in the tax year.
If the residency documentation is in the name of your husband/wife but cites that there is a spouse, you must provide a marriage certificate.